The English Version of IRB Tax Audit Framework 2013

TAX AUDIT FRAMEWORK
INLAND REVENUE BOARD
MALAYSIA Effective date: 01 April 2013
13. APPEALS
Section 99 to 102 of the ITA lay the ground rules for appeals relating to
assessment raised by IRBM.
13.1 A taxpayer can appeal against an assessment as a result of a tax audit.
13.2 The appeal must be made to the Special Commissioners of Income Tax
within 30 days after the service of the notice of additional assessment.
13.3 Should either party be dissatisfied with the decision of the Special
Commissioners of Income Tax, the aggrieved party may apply to have the
case heard in the High Court and further the Court of Appeal.
14. EFFECTIVE DATE
This framework is effective from 1 April 2013 and not applicable to audit cases
involving transfer pricing, thin capitalization and advance pricing arrangement.
This tax audit framework shall replace the tax audit framework issued in January
2009.
Director General of Inland Revenue
Malaysia
April 2013
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